REPORT DIGEST

CHESTER
MENTAL HEALTH CENTER

COMPLIANCE AUDIT

For the Two Years Ended:
June 30, 1999

Summary of Findings:

Total this audit 0
Total last audit 1
Repeated from last audit 0

Release Date:
April 6, 2000

logo.jpg (8630 bytes)

State of Illinois
Office of the Auditor General

WILLIAM G. HOLLAND

AUDITOR GENERAL

To obtain a copy of the Report contact:
Office of the Auditor General
Attn: Records Manager
Iles Park Plaza
740 E. Ash Street
Springfield, IL 62703

(217)782-6046 or TDD (217) 524-4646

This Report Digest is also available on
the worldwide web at
http://www.state.il.us/auditor

  

 

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

There were no material findings of noncompliance disclosed by our audit tests. We commend the agency for maintaining an effective system of internal controls.

AUDITORS’ OPINION

We conducted a compliance audit of the Center as required by the Illinois State Auditing Act. We also performed certain agreed upon procedures with respect to the accounting records of the Center to assist our single audit of the entire Department. Financial statements for the Department will be presented in that report.

 

_____________________________________

WILLIAM G. HOLLAND, Auditor General

WGH:JAF:pp

SPECIAL ASSISTANT AUDITORS

Our special assistant auditors were Scheffel & Company, P.C.

 

 

 

 

{Expenditures and Activity Measures are summarized on the reverse page.}

 

CHESTER MENTAL HEALTH CENTER

COMPLIANCE AUDIT

For The Two Years Ended June 30, 1999
EXPENDITURE STATISTICS

FY 1999

FY 1998

FY 1997

Total Expenditures (All Appropriated Funds)

$29,346,449

$26,558,317

$23,321,850
OPERATIONS TOTAL

% of Total Expenditures
Personal Services
% of Operations Expenditures
Average No. of Employees
Average Salary Per Employee

$29,341,649

99.98%
$21,834,497
74.4%
544
$40,137

$26,553,517

99.98%
$20,456,758
77.0%
506
$40,428

$23,317,050

99.98%
$18,909,153
81.1%
515
$36,717
Other Payroll Costs (FICA, Retirement)

% of Operations Expenditures

$4,762,013

16.2%

$3,558,525

13.4%

$2,265,625

9.7%

Contractual Services

% of Operations Expenditures

$1,774,246

6.1%

$1,530,685

5.8%

$1,230,636

5.3%

All Other Items

% of Operations Expenditures

GRANTS TOTAL
% of Total Expenditures

$970,893

3.3%

$4,800
.02%

$1,007,549

3.8%

$4,800
.02%

$911,636

3.9%

$4,800
.02%
  • Cost of Property and Equipment
  • Cost of Inventories on hand

$16,779,248
$229,037

$16,753,938
$199,531

$16,300,270
$190,659
SELECTED ACTIVITY MEASURES

FY 1999

FY 1998

FY 1997

Average Number of Residents

283

291

330

Ratio of Employees to Residents

1.92/1

1.74/1

1.56/1

Cost Per Year Per Resident

*

$108,342

$88,744
*The Department has not calculated at the close of fieldwork.
FACILITY DIRECTOR(S)/HOSPITAL ADMINISTRATOR(S)

During Audit Period: Stephen L. Hardy, Ph.D.
Currently: Stephen L. Hardy, Ph.D.